Fraud


The AICPA publishes a series of actual case studies involving poor judgment or illegal accounting practices. In them, managers face a variety of ethical dilemmas. The cases cover accounting and auditing, as well as professional ethics, corporate leadership and regulatory, legal and financial analysis. The series, which the AICPA developed to teach and inspire businesspeople to identify and prevent fraud, is available free at http://antifraud.aicpa.org/Resources/Tools+and+Aids/Case+Studies/
Ethics+and+Fraud+in+Business+Cases+and+Commentary.htm
.

SPONSORED REPORT

A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.